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SPIRIT OF KINDNESS FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SPIRIT OF KINDNESS FOUNDATION (EIN 87-2996414)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-02
IRS object ID
202341229349102074
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-02T13:24:54-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN872996414EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Spirit of Kindness FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlSPIRBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACKLYN SHELBYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8008391754PhoneNum
Signature2023-04-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJACKLYNPersonFirstNm
Person LastSHELBYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum

Additional Filer Information AdditionalFilerInformation

FieldValueIRS element (for citing)
Trusted CustomerTrustedCustomerGrp
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$590,931FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$10InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$10InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$8,658DividendsRevAndExpnssAmt
Dividends Net Invst Incm$8,658DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$31,737NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$215,076GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$205,394CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss-$23,069TotalRevAndExpnssAmt
Total Net Invst Incm$214,062TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$432OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$432OtherProfFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$8,134OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$8,134OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$8,566TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$432TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$8,134TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$9,700ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$9,700ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$18,266TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$432TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$17,834TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$41,335ExcessRevenueOverExpensesAmt
Net Investment Income$213,630NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$4,501SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$23,493SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$23,493SavAndTempCashInvstEOYFMVAmt
US Government Obligations EOY$87,356USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$87,722USGovtObligationsEOYFMVAmt
Corporate Stock BOY$755,549CorporateStockBOYAmt
Corporate Stock EOY$607,866CorporateStockEOYAmt
Corporate Stock EOYFMV$479,716CorporateStockEOYFMVAmt
Total Assets BOY$760,050TotalAssetsBOYAmt
Total Assets EOY$718,715TotalAssetsEOYAmt
Total Assets EOYFMV$590,931TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$760,050RetainedEarningBOYAmt
Retained Earning EOY$718,715RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$760,050TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$718,715TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$760,050TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$718,715TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$760,050TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$41,335ExcessRevenueOverExpensesAmt
Subtotal$718,715SubtotalAmt
Tot Net Ast Or Fund Balances EOY$718,715TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$215,076GrossSalesPriceAmt
Cost Or Other Basis$9,682CostOrOtherBasisAmt
Gain Or Loss$205,394GainOrLossAmt
Gains Minus Excess Or Losses$205,394GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$205,394CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,969InvestmentIncomeExciseTaxAmt
Subtotal$2,969SubtotalAmt
Tax Based On Investment Income$2,969TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$0EsPenaltyAmt
Tax Due$2,969TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Russell Greve
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Sec, Treas1.0$0$0$0
Jacklyn Shelby
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Pres1.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$650,820AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$14,918AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$665,738TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$665,738AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,986CashDeemedCharitableAmt
Net Vl Noncharitable Assets$655,752NetVlNoncharitableAssetsAmt
Minimum Investment Return$32,788MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$32,788MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,969TaxBasedOnInvestmentIncomeAmt
Total Tax$2,969TotalTaxAmt
Distributable Before Adj$29,819DistributableBeforeAdjAmt
Distributable Before Ded$29,819DistributableBeforeDedAmt
Distributable As Adjusted$29,819DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$17,834ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$17,834QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$29,819DistributableAsAdjustedAmt
Prior Year12020PriorYear1Yr
Prior Year22019PriorYear2Yr
Prior Year32018PriorYear3Yr
Excess Distribution Cyov Yr1$2,415ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,415TotalExcessDistributionCyovAmt
Qualifying Distributions$17,834QualifyingDistributionsAmt
Applied To Current Year$17,834AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$2,415ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$2,415ExcessDistributionCyovAppCYAmt
Undistributed Income CY$9,570UndistributedIncomeCYAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJacklyn ShelbyContributingManagerNm
Contributing ManagerRussell GreveContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CALIFORNIA TROUT
435 PACIFIC AVE STE 200SAN FRANCISCOCA94133N/APCMount Shasta Regional fund$2,000
GREAT NORTHERN SERVICES
310 BOLES STWEEDCA96094N/APCCommunity Services fund for individuals and families in the Mount Shasta Region$1,000
MOUNT SHASTA TRAIL ASSOCIATION INC
PO BOX 36MOUNT SHASTACA96067N/APCGeneral & Unrestricted$2,000
SISKIYOU COMMUNITY RESOURCE COLLABORATIVE
PO BOX 206YREKACA96097N/APCSiskiyou Dolly Parton's Imagination Library fund$1,000
SISKIYOU HUMANE SOCIETY INC
106 B STMOUNT SHASTACA96067N/APCFeral Cat Trap, Neuter/Spay, Release Program specifically to fund the neuter/spay/vaccination costs of the captured feral cats$2,700
SISKIYOU OUTDOOR RECREATION ALLIANCE
600 S MT SHASTA BLVDMOUNT SHASTACA96067N/APCMt. Shasta Nordic Center - Snowcat Groomer Fund$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$9,700TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$10ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8,658ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$31,737ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$23,069ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$23,069TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (6 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
APPLE INC$255,371$193,855
BANK OF AMERICA CORP$253,366$190,672
ISHARES S&P GLOBAL ENERGY SECT$16,041$15,128
SCHWAB US DIVIDEND EQUITY ETF$51,090$49,479
VANGUARD MID-CAP VALUE INDEX$16,006$15,417
VICTORYSHARES US SMALL CAP ETF$15,992$15,165

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$87,356USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$87,722USGovtObligationsEOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$8,109$8,109
State or Local Filing Fees$25$25

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment Management ServicesCategoryTxt
Amt$432Amt
Net Investment Income$432NetInvestmentIncomeAmt

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